Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Section 143(1) intimation not challenged before CIT(A), appeal maintainable only against section 143(3) assessment order. CSR expenses allowed as deduction u/s 80G, not covered under exceptions, distinguishable from cited case on voluntariness, amendment evidences legislative intent to allow CSR as 80G deduction if other conditions satisfied. AO directed to allow assessee's claim subject to fulfilling other requirements of section 80G.
Section 143(1) intimation not challenged before CIT(A), appeal maintainable only against section 143(3) assessment order. CSR expenses allowed as deduction u/s 80G, not covered under exceptions, distinguishable from cited case on voluntariness, amendment evidences legislative intent to allow CSR as 80G deduction if other conditions satisfied. AO directed to allow assessee's claim subject to fulfilling other requirements of section 80G.
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